# Income Tax (Earnings and Pensions) Act 2003, Section 681G: Meaning of “partner”

Extent: E+W+S+N.I.

(1) For the purposes of this Chapter a person is a “partner” of another person at any time if either condition A or condition B is met at that time.
(2) Condition A is that the persons are married to, or civil partners of, each other and are neither—
(a) separated under a court order, nor
(b) separated in circumstances in which the separation is likely to be permanent.
(3) Condition B is that the persons are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/681G (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-681G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.